DE BEYS & MOYSON: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DE BEYS & MOYSON
Largest movements
- Cash +€72,232
up €72,232 (+229%), from €31,609 to €103,841
mainly Net result for the year (+€55,411) and Tax, wage and social debts (+€18,260)
- Receivables within one year +€12,351
up €12,351 (+92.9%), from €13,292 to €25,643
of which Trade receivables: +€10,913
- Tangible fixed assets -€9,236
down €9,236 (-25.7%), from €35,955 to €26,719
of which Furniture and vehicles: -€6,090
- Stocks and contracts +€3,478
up €3,478 (+433%), from €802 to €4,280
of which Contracts in progress: +€3,160
- Reserves +€55,411
up €55,411 (+86.0%), from €64,408 to €119,819
- Tax, wage and social debts +€18,260
up €18,260 (+251%), from €7,265 to €25,525
of which Taxes: +€14,786
- Trade debts +€3,937
up €3,937 (+127%), from €3,110 to €7,047
- Gross operating margin +€53,202
up €53,202 (+170%), from €31,342 to €84,544
- Taxes +€9,845
up €9,845 (+196%), from €5,024 to €14,869
- Depreciation -€1,420
down €1,420 (-16.2%), from €8,769 to €7,349
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,086 | €161,155 | +€79,070 | +96.3% |
| Fixed assets | 21/28 | €35,955 | €26,719 | -€9,236 | -25.7% |
| Tangible fixed assets | 22/27 | €35,955 | €26,719 | -€9,236 | -25.7% |
| Plant, machinery and equipment | 23 | €12,698 | €9,551 | -€3,146 | -24.8% |
| Furniture and vehicles | 24 | €23,258 | €17,167 | -€6,090 | -26.2% |
| Current assets | 29/58 | €46,131 | €134,436 | +€88,306 | +191% |
| Stocks and contracts in progress | 3 | €802 | €4,280 | +€3,478 | +433% |
| Stocks | 30/36 | €802 | €1,120 | +€318 | +39.6% |
| Contracts in progress | 37 | - | €3,160 | +€3,160 | |
| Amounts receivable within one year | 40/41 | €13,292 | €25,643 | +€12,351 | +92.9% |
| Trade receivables | 40 | €12,168 | €23,081 | +€10,913 | +89.7% |
| Other amounts receivable | 41 | €1,123 | €2,561 | +€1,438 | +128% |
| Cash at bank and in hand | 54/58 | €31,609 | €103,841 | +€72,232 | +229% |
| Deferred charges and accrued income | 490/1 | €427 | €672 | +€245 | +57.3% |
| Total equity and liabilities | 10/49 | €82,086 | €161,155 | +€79,070 | +96.3% |
| Equity | 10/15 | €69,408 | €124,819 | +€55,411 | +79.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €64,408 | €119,819 | +€55,411 | +86.0% |
| Distributable reserves | 133 | €64,408 | €119,819 | +€55,411 | +86.0% |
| Amounts payable | 17/49 | €12,678 | €36,337 | +€23,659 | +187% |
| Amounts payable within one year | 42/48 | €12,639 | €36,250 | +€23,612 | +187% |
| Financial debts | 43 | - | €35 | +€35 | |
| Other loans | 439 | - | €35 | +€35 | |
| Trade debts | 44 | €3,110 | €7,047 | +€3,937 | +127% |
| Suppliers | 440/4 | €3,110 | €7,047 | +€3,937 | +127% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,265 | €25,525 | +€18,260 | +251% |
| Taxes | 450/3 | €7,265 | €22,052 | +€14,786 | +204% |
| Remuneration and social security | 454/9 | - | €3,474 | +€3,474 | |
| Other amounts payable | 47/48 | €2,263 | €3,643 | +€1,380 | +61.0% |
| Accrued charges and deferred income | 492/3 | €39 | €86 | +€47 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,769 | €7,349 | -€1,420 | -16.2% |
| Other operating charges | 640/8 | €364 | €923 | +€559 | +154% |
| Non-recurring operating charges | 66A | - | €6,102 | +€6,102 | |
| Gross operating margin | 9900 | €31,342 | €84,544 | +€53,202 | +170% |
| Operating profit (loss) | 9901 | €22,209 | €70,170 | +€47,961 | +216% |
| Financial income | 75/76B | €33 | €277 | +€244 | +733% |
| Recurring financial income | 75 | €33 | €277 | +€244 | +733% |
| Financial charges | 65/66B | €185 | €167 | -€18 | -9.6% |
| Recurring financial charges | 65 | €185 | €167 | -€18 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €22,057 | €70,280 | +€48,223 | +219% |
| Income taxes | 67/77 | €5,024 | €14,869 | +€9,845 | +196% |
| Profit (loss) for the period | 9904 | €17,033 | €55,411 | +€38,377 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €17,033 | €55,411 | +€38,377 | +225% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.